近期,物业税成为备受关注的焦点。较普遍的观点认为,应将房地产开发阶段的土地出让金等各项税费,改为在房地产持有阶段分期征收的物业税。本文作者认为,赋予物业税过多的功能是十分有害的。物业税取代土地出让金不仅缺乏可操作性,而且会增加房地产业的风险、降低土地资源配置效率、滋生腐败。 Recently, property tax has become the focus of much attention. The more common view is that all taxes and fees such as land transfer payments in the real estate development phase should be changed to property taxes levied in stages in the holding phase of real estate. According to the author, the function of giving too much property tax is very harmful. Property tax to replace land transfer payments not only lacks maneuverability, but also increase the risk of the real estate industry, reduce the allocation of land resources efficiency, breeding corruption.